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Corectarea Declarației VEN12 a perioadelor fiscale precedente
Agentul economic „X” a importat mărfuri în perioadele fiscale 2017, 2018 și 2019, aferent cărora nu au fost calculate și achitate taxa vamală și taxa pentru procedurile vamale. În anul 2021, Serviciul Vamal a calculat și a dispus achitarea taxelor respective, aplicând, totodată, amenzi și penalități pentru neachitarea în termen a acestora. În ce perioadă fiscală urmează a fi recunoscute cheltuielile respective? Are obligația agentul economic de a depune Declarația cu privire la impozitul pe ve...
Monitorul fiscal FISC.md nr.2 (72) 2022
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The date of publishing:
03 February /2022 08:02
Domeniu:
Impozitul pe venit | Dare de seamă fiscală | VEN12
Tags:
VEN 12 | declaraţia | impozit pe venit | Codul fiscal | erori | contribuabil
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